우리나라 납세자운동의 성과와 향후과제

The taxpayer movement is when the taxpayer consists the main body to find their rights by a systematic activity. As the 21st century approached, NGO played a core role around the budget supervision, opening individual data base, tax reformation, and the education of taxpayers. These movements were increasing rapidly as of year 2000. However, the taxpayer movements were joined only by a group of people and even those participants did not have the understanding of what the taxpayer association does or how it benefits themselves. As for Korea, the last 10 years' achievement since KTA and KTU's were established is impressive. Nevertheless, KTA's activity has some problems to fix. For the development of the taxpayer movement, the following problems from operations should be solved: First, the identification and the object of the association should be established and the operations of KTA should focus towards the object. Second, the management of NGO should be done in a democratic way. Third, the leaders of NGO should be equipped with the theoretical knowledge. Fourth, to overcome the lack of finance support, more members should be gathered. Lastly, international network should be reinforced for development.